November 25, 2003
CLA-2-95:RR:NC:SP:225 K81237CATEGORY:CLASSIFICATIONTARIFF NO.:9505.10.2500
Mr. Orlando Rodriguez
P.R. Retail Stores, Inc.
D/B/A Almacenes Pitusa
P.O. Box 839, Hato Rey Station
San Juan, PR 00919-0839RE: The tariff classification of a “Christmas Ornament” from China.
Dear Mr. Rodriguez:
In your letter dated November 3, 2003, you requested a tariff classification ruling.
You submitted a photograph of a “Christmas Ornament” identified as item number 2123/114C. The item consists of a plastic 3” green Victorian sofa that has gold and white arms and is decorated with a flower pattern. The item has a loop on top and is intended as an ornament to be hung on a Christmas tree. It will be packaged in a plastic bag with a hangtag marked “Holiday Decorations.”
The applicable subheading for the “Christmas Ornament” identified as item number 2123/114C will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,